https://www.taxtmi.com/caselaws?id=88804 A lower quasi-judicial authority must follow an existing Tribunal ruling on the same product classification, and it cannot depart from that precedent without distinguishing the facts. The document states that polyurethane foam block scraps had already been classified by the Tribunal as waste, parings and scrap under Heading 3915, so the Collector's contrary classification was not justified. It also notes that Section 35F pre-deposit applies only where the impugned order relates to a duty demand; because the appealed orders did not do so, the provision was not attracted. The Collector's order was set aside and consequential relief followed. en-us Fri, 27 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 14:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88804 A lower quasi-judicial authority must follow an existing Tribunal ruling on the same product classification, and it cannot depart from that precedent without distinguishing the facts. The document states that polyurethane foam block scraps had already been classified by the Tribunal as waste, parings and scrap under Heading 3915, so the Collector's contrary classification was not justified. It also notes that Section 35F pre-deposit applies only where the impugned order relates to a duty demand; because the appealed orders did not do so, the provision was not attracted. The Collector's order was set aside and consequential relief followed. Case-Laws Central Excise Fri, 27 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88804